Auditing An International Approach 5th Edition Slides To Digital
Product descriptionAn integrated and current approach to auditing.Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach that shows readers the auditing process from start to finish. This text prepares readers for real-world audit decision making by using illustrative examples of key audit decisions, with an emphasis on audit planning, risk assessment processes and collecting and evaluating evidence in response to risks.The fourteenth edition includes coverage of PCAOB Auditing Standards up through AS 15 (the PCAOB’s Risk Assessment Standards), new standards related to auditor responsibilities related to supplementary information included in financial statements (SAS Nos.
Title: Chapter 13 Auditing Information Technology1Chapter 13Auditing Information Technology2Presentation Outline. Concepts in Information Systems Auditing. Auditing Technology for Information Systems3I. Concepts in Information Systems Auditing. A. The Phases to the Information Systems. Audit.
B. Structure of the Financial StatementAudit. C. Auditing Around the Computer. D. Auditing With the Computer. E.
Auditing Through the Computer4A. Phases of the Information Systems Audit. 1. Initial review and evaluation of the area tobe audited, and the audit plan preparation.
2. Detailed review and evaluation of controls. 3. Compliance testing. 4. Analysis and reporting of results5B.
Structure of the Financial Statement AuditTransactionsAccounting SystemFinancial ReportsFinancial Statement Audit Substantive TestingInterim Audit Compliance Testing6B1. Compliance Testing. Auditors perform tests of controls to determinethat the control policies, practices, andprocedures established by management arefunctioning as planned.
This is known ascompliance testing.7B2. Substantive Testing. Substantive testing is the direct verification offinancial statement figures. Examples wouldinclude reconciling a bank account and confirmingaccounts receivable.Audit Confirmation To ABC Co.
Customer Pleaseconfirm that the balance of your account on Dec.31 is.8C. Auditing Around the Computer. The auditor ignores computer processing.Instead, the auditor selects source documentsthat have been input into the system andsummarizes them manually to see if they match theoutput of computer processing.Processing9D. Auditing With The Computer. The utilization of the computer by an auditor toperform some audit work that would otherwise haveto be done manually.10E. Auditing Through the Computer.
The process of reviewing and evaluating theinternal controls in an electronic dataprocessing system.Audit11II. Auditing Technology for Information Systems. A. Review of Systems Documentation.
Auditing An International Approach 5th Edition Slides To Digital Computer
B. Test Data. C. Integrated-Test-Facility (ITF) Approach. D. Parallel Simulation. E.
Audit Software. F.
Embedded Audit Routines. G.
Extended Records and Snapshots.12A. Review of Systems Documentation. The auditor reviews documentation such asnarrative descriptions, flowcharts, and programlistings. In desk checking the auditor processestest or real data through the program logic.13B.
Test Data. The auditor prepares input containing both validand invalid data. Prior to processing the testdata, the input is manually processed todetermine what the output should look like. Theauditor then compares the computer-processedoutput with the manually processed results.14Illustration of Test Data ApproachComputer OperationsAuditorsPrepare Test Transactions And ResultsTransaction Test DataComputer Application SystemManually Processed ResultsComputer OutputAuditor Compares15C.
PowerShow.com is a leading presentation/slideshow sharing website. Whether your application is business, how-to, education, medicine, school, church, sales, marketing, online training or just for fun, PowerShow.com is a great resource. And, best of all, most of its cool features are free and easy to use.You can use PowerShow.com to find and download example online PowerPoint ppt presentations on just about any topic you can imagine so you can learn how to improve your own slides andpresentations for free. Or use it to find and download high-quality how-to PowerPoint ppt presentations with illustrated or animated slides that will teach you how to do something new, also for free.
Or use it to upload your own PowerPoint slides so you can share them with your teachers, class, students, bosses, employees, customers, potential investors or the world. Or use it to create really cool photo slideshows - with 2D and 3D transitions, animation, and your choice of music - that you can share with your Facebook friends or Google+ circles. That's all free as well!For a small fee you can get the industry's best online privacy or publicly promote your presentations and slide shows with top rankings. But aside from that it's free. We'll even convert your presentations and slide shows into the universal Flash format with all their original multimedia glory, including animation, 2D and 3D transition effects, embedded music or other audio, or even video embedded in slides.
All for free. Most of the presentations and slideshows on PowerShow.com are free to view, many are even free to download. (You can choose whether to allow people to download your original PowerPoint presentations and photo slideshows for a fee or free or not at all.) Check out PowerShow.com today - for FREE. There is truly something for everyone! Presentations for free.
Or use it to find and download high-quality how-to PowerPoint ppt presentations with illustrated or animated slides that will teach you how to do something new, also for free. Or use it to upload your own PowerPoint slides so you can share them with your teachers, class, students, bosses, employees, customers, potential investors or the world. Or use it to create really cool photo slideshows - with 2D and 3D transitions, animation, and your choice of music - that you can share with your Facebook friends or Google+ circles. That's all free as well!For a small fee you can get the industry's best online privacy or publicly promote your presentations and slide shows with top rankings. But aside from that it's free.
We'll even convert your presentations and slide shows into the universal Flash format with all their original multimedia glory, including animation, 2D and 3D transition effects, embedded music or other audio, or even video embedded in slides. All for free. Most of the presentations and slideshows on PowerShow.com are free to view, many are even free to download. (You can choose whether to allow people to download your original PowerPoint presentations and photo slideshows for a fee or free or not at all.) Check out PowerShow.com today - for FREE. There is truly something for everyone!